قراءة في آثار التهرب الضريبي على ضريبة القيمة المضافة

Abstract

This study aims to identify the effects of tax evasion in the value-added tax, which has become evident in most of the countries of the world, as it causes a great loss in the revenue of the public treasury in the state, because the value-added tax is one of the most important sources of the public treasury, and since The effects of tax evasion in the value-added tax are one of the most prominent obstacles facing the tax system in the state and making it unable to carry out its duties, due to taxpayers exploiting legislative loopholes in tax laws, and intentional violations of this tax to avoid paying the tax debt. Accuracy and clarity in it greatly contributed to the inability to determine the effects of this phenomenon and to show its true size, as the effects of the phenomenon of tax evasion in the value added tax are among the most prominent negative aspects of this tax, especially the absence of sufficient tax awareness among the taxpayers and the weakness of the tax administration and its tax apparatus and the ambiguity of texts Taxation contributed to the crystallization of this phenomenon, in addition to the fact that these effects resulted from the inability of employers to keep books. Account records, which make it difficult for employers to properly record all their activities of purchases and sales, create the appropriate atmosphere for the emergence of the phenomenon of tax evasion, as employers can access through them to this phenomenon, in addition to the large number of exemptions that lead to an increase in administrative problems that also contribute to The manifestation of this phenomenon, and the difference in the scientific, cognitive and economic development of countries cast a shadow on this phenomenon. The study dealt with the impact of tax evasion on value-added tax in the field of registration, the effect of tax evasion on value-added tax at the level of distribution of the tax burden, the effect of tax evasion on value-added tax in the field of tax deduction, and the effect of tax evasion on value-added tax in case of abstention The person charged with paying the tax debt, the effect of tax evasion on the value-added tax in the case of fraud by the taxpayer, the effect of tax evasion on the value-added tax in the case of concealment and destruction of documents, and the effect of tax evasion on the value-added tax in the case of poor tax awareness.